A capital expenditures Government spending is an area that merits exceed one fiscal year and will add assets or wealth of the region and will further add to the shopping cart. That is such a routine maintenance costs on Shopping Groups in Public Administration".
Base on the regulation of the Minister of Home Affairs number 13 Year 2006 Article 53 paragraph 1 of the guidelines of the regional financial management also mention. That capital spending is spending that was done in order to purchase/procurement or construction of fix assets. That has a value of intangible benefits more than 12 (twelve) months for use in the activities of the Government. Such as in the form of land, buildings, equipment and machinery and buildings, roads, irrigation and the network, and other fix assets.
Capital expenditures can be categorize in five main categories:
Capital Expenditure Land
The capital expenditure is an expenditure/cost of land use for procurement/purchasing/exemption, settlement, behind the name and the lease of land, discharge, deduction, leveling, soil maturation, creation of certificates and other expenditure in connection with the acquisition of rights over the land refer to in condition ready to use.
Capital expenditures equipment and Machinery
The capital expenditures Equipment and machinery are spending/expenses use for procurement / addition / replacement, and increase capacity of the equipment and machinery. As well as the inventory of Office which provides benefits more than 12 (twelve) months and up equipment and machinery refer to in condition ready to wear.
Capital expenditures and Building
A capital expenditure and expenditure/cost of the building is use for procurement/addition/replacement, including expenditures for planning, supervision and management of construction and building up capacity building and buildings refer to in condition ready to wear.
Capital expenditures roads, irrigation and the network
Capital expenditures Road, irrigation and tissues is a fees/expenses use for procurement / addition / replacement / enhancement, development /the manufacture as well as care and includes expenditures for planning, supervision and management of irrigation and road networks that increase capacity to irrigation and road network refer to in condition ready to wear.
Physical Capital Expenditures More
Other physical capital expenditure is an expenditure/cost use for addition/replacement/enhancement development / creation. As well as other physical maintenance that cannot be categorize in the criteria of land capital expenditures, equipment and machinery, and buildings, and roads. As well irrigation networks include in this shopping is shopping. A lease purchase, purchase goods, goods in ancient art and items for the museum, farm animals and plants, books and journals scientific.
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